It's not for the end user's boss, it's there to collect data for the future Microsoft user behaviour analysis tools that will be sold to the end user's boss's boss.
Because that would, at one point, imply a full process audit, which will inevitably lead to some shit-stirring, especially in terms of management's contribution to said output, making it much easier for the worker to see just how underpaid they are and probably hurting some manager's feewings. We can't have the truth! Better to Love Big Brother and blame the Drone!